CD Skripsi

Pengaruh Sanksi Perpajakan, Kesadaran Wajib Pajak, Dan Moralitas Pajak Terhadap Kepatuhan Wajib Pajak Dengan Religiusitas Sebagai Variabel Moderasi (Studi Empiris Pada Pelaku UMKM Sektor Kuliner di KPP Pratama Pekanbaru Tampan)

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This research was conducted because of the low level of tax compliance of MSME actors to fulfill their tax obligations at KPP Pratama Pekanbaru Tampan. This study aims to determine the effect of tax sanctions, taxpayer awareness, and tax morality on taxpayer compliance with religiosity as a moderating variable. This research is a type of quantitative research. The population in this study were MSME taxpayers in the culinary sector registered at KPP Pratama Pekanbaru Tampan. The sample in this study were 306 respondents. The data collection technique in this study was carried out by distributing questionnaires directly to research respondents. The analysis method used in this research is multiple linear regression using the help of the SPSS (Statistical Product and Service Solution) software program version 25. The results of this study indicate that tax sanctions, taxpayer awareness, and tax morality affect taxpayer compliance. Religiosity successfully affects the relationship between taxpayer awareness and tax morality on taxpayer compliance, while religiosity does not successfully affect the relationship between tax sanctions on taxpayer compliance.

Keywords: Tax Sanctions, Taxpayer Awareness, Tax Morality, Religiosity, MSME Taxpayer Compliance

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1902110224

Penerbit

Pekanbaru : Universitas Riau - FEB - Akuntansi., 2023

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1902110224

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

Vina

Versi lain/terkait

Lampiran Berkas

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